Summary
Introduced with the Superannuation (Building a Stronger and Fairer Super System) Imposition Bill 2026 to reduce the tax concessions available to individuals with a total superannuation balance (TSB) exceeding $3 million, the bill amends 9 Acts to makes consequential and miscellaneous amendments. Also amends the
Superannuation (Government Co-contribution for Low Income Earners) Act 2003
to link the low income superannuation tax offset (LISTO) eligibility threshold to the relevant personal income tax threshold and link the maximum LISTO amount to the superannuation guarantee charge percentage.